A Practical Guide to Tax Appeals

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There has been considerable change to the tax appeals process over the course of the last few years. In order to serve their clients effectively, tax practitioners need to be familiar with these changes and the new tax tribunal system, which was introduced with effect from 1 April 2009. A Practical Guide to Tax Appeals will guide you through the various stages of the tax appeals process from start to finish. It explains the rules, practice and procedure before the First-tier Tribunal, the Upper Tribunal, the Higher Courts and the European Court of Justice. It also covers HMRC’s internal review process, alternative dispute resolution, costs, human rights and judicial review. This guide is presented in a clear and straightforward style, while at the same time remaining authoritative. This groundbreaking new title will enable tax practitioners to understand the new tax tribunal system and arm them with the necessary knowledge and confidence to take their clients’ tax appeals through the tax tribunal system to conclusion.

January 2013

Adam Craggs and Jonathan Levy, RPC LLP

Adam Craggs and Jonathan Levy are partners in the Tax Disputes Resolution team at RPC LLP. They are both former members of HMRC’s Solicitor’s Office and each has over 20 years’ experience of tax litigation before the tax tribunals, High Court, Court of Appeal, Supreme Court and the European Court of Justice, in cases involving direct and indirect taxes. Adam can be contacted on adam.craggs@rpc.co.uk or 020 3060 6421 and Jonathan can be contacted on jonathan.levy@rpc.co.uk or 020 3060 6472.

© Adam Craggs and Jonathan Levy 2013